Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Background: Ageing is a continuous accumulative ordinary physiological phenomena occurs upon all organs and body structures including saliva by its constituents which can influence the caries process, for that this study was conducted to determine the impact of ageing on selected chemical composition of saliva and their effects on dental caries experience characteristics at different age groups among apparently healthy men. Materials and method: A descriptive comparative study was conducted to compare between three study samples (young, middle and old age adults), thirty male in each study insert, aged (20 years, 40 years and 60 years) respectively. They were selected from private health center in Baghdad - Iraq, from the mid of November

An Investigation of estimated Mechanical Properties of AL-Alloys 2024-T3, which is the most commonly used in industrial applications, been established experimentally. A new novel Plasma Peening techniques had applied for the whole surfaces of the material by CNC-Plasma machine for 48 specimen, and then a new investigation were toke over to figure the amount of change in mechanical properties and estimated fatigue life. It found that improvement was showing a nonlinear behavior according to peening duration time, speed, peening distance, peening number, and amount of effected power on the depth of the material thickness. The major improvement was at medium speed long duration time normal peening distance. Which shows up t

Background: Denture cleansing was an important step that could prevent the spread of infection and improve a patient's health, the durability of the dentures, and the overall quality of life; therefore, it was necessary to choose a suitable cleanser that, in addition to being effective, did not have an unfavorable effect on the qualities of the denture base resin itself when used for an extended period. For this purpose, this study aimed to evaluate the effect of tea tree oil (TTO) on Candida albicans adhesion and the surface roughness property of poly(methyl methacrylate) denture material after immersion in TTO. Methods: A total of 55 heat-cured acrylic resin specimens were used for C. albicans adherence and surface roughness tests. The

The research aims to identify the effect of the PQ5R strategy on the achievement of chemistry among fifth-grade science students in government secondary and preparatory schools. Al-Zumar Girls High School was chosen as its students as the research sample affiliated with the Diyala Education Directorate, Diyala Education Department, for the academic year (2023-2024). and Two divisions were chosen from among divisions. The fifth scientific grade was chosen randomly, one of them was the experimental group taught according to the PQ5R strategy, and the other was the control group taught according to the usual method. The equality of the two research groups was verified with a set of variables, which were (chronological age in months, previous a

An ultrasonic treatment was applied to the vacuum gas oil at intervals of 5 to 30 minutes, at 70°C.  In this work, the improvement of the important properties of Iraqi vacuum gas oil, such as carbon residue, was studied with several parameter conditions that affect vacuum efficiency, such as sonication time (5, 10, 15, 20, 25, and 30) min, power amplitude (10–50%). After ultrasonic treatment, the carbon residue of vacuum gas oil was evaluated using a Conradson carbon residue meter (ASTM D189). The experiment revealed that the oil's carbon residue had decreased by 16%. As a consequence of the experiment It was discovered that ultrasonic treatment might reduce the carbon residual and density of oil samples being studied. It also notice

In this study, the effect of the combination of micro steel fibers and additives (calcium hydroxide and sodium carbonate) on the size of cracks formation and healing them were investigated. This study aims to apply the use of self-healing phenomenon to repair cracks and to enhance the service life of the concrete structures. Micro steel fibers straight type were used in this research with 0.2% and 0.4% by volume of concrete. A weight of 20 and 30 kg/m³ of Ca(OH)₂ and 2 and 3 kg/m³ of Na₂CO₃ were used as a partial cement replacement. The results confirm that the concrete cracks were significantly self-healed up to 30 days re-curing. Cracks width up to 0.2 mm were comp

This study was conducted in the poultry field of the Department of Animal Production - Faculty of Agriculture - University of Baghdad (Abu Ghraib) for the period from 28/9/2017 to 9/11/2017 for a period of six weeks (42 days), was used in the experiment 300 chick of broiler (Ross 308) one day old. The aim of this study was to effect of adding supplementing different levels of bee pollen (0, 250, 500, 750 and 1000) gm/100kg on Productive Performance. The chicks were randomly distributed in to five treatments, T1 control (without any addition), (T2, T3, T4 and T5) adding bee pollen in the diet 250, 500, 750 and 1000 gm/100kg respectively. The results showed that bee pollen in the diet level 1000 gm/100 kg led to significant increase in the we